Welcome, Succession Taxes Voice, Issue 1
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid by those ...
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid by those ...
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into...
I can picture the scene – it is November and there is a pile of tax returns on my desk.
The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH 77) provi...
Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable ...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
A settlement, or trust, is an arrangement where an individual, the settlor, transfers property to trustees....
On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance....